HF 1254 Summary

• Amends Minnesota Statutes section 275.066 to add fire protection special taxing districts to the definition of "special taxing districts" for property taxation purposes.

• Authorizes two or more political subdivisions (counties, cities, or towns) to establish a special taxing district by resolution to provide fire protection or emergency medical services or both.

• Grants districts authority to levy property taxes on real and personal property within district boundaries, with county auditors responsible for collecting and distributing proceeds.

• Allows districts to incur debt under chapter 475 and issue certificates of indebtedness or capital notes under section 412.301 for capital equipment purchases.

• Permits political subdivisions to withdraw from districts with two years' notice, though they remain liable for outstanding debt issued while they were members; districts may be dissolved only after all debt is paid or defeased.